New Laredo Hotel, Inc. v. Webb County Appraisal Dist., 04-88-00539-CV
| Decision Date | 23 August 1989 |
| Docket Number | No. 04-88-00539-CV,04-88-00539-CV |
| Citation | 777 S.W.2d 165 |
| Parties | NEW LAREDO HOTEL, INC., Appellant, v. WEBB COUNTY APPRAISAL DISTRICT, et al., Appellees. |
| Court | Texas Court of Appeals |
Craig L. Austin, San Antonio, for appellant.
Raymond R. Gray, C. Richard Fine, Ray, Wood, & Fine, E. Jeannie Navarro, Austin, for appellees.
Before BUTTS, CARR and STEPHENS, 1 JJ.
By one point of error, the New Laredo Hotel, Inc., as taxpayer, appeals the dismissal of its suit protesting the tax valuation placed on its property by the Webb County Appraisal District, contending that neither the personal appearance by the taxpayer before the board, nor the filing of an affidavit by the taxpayer is a jurisdictional prerequisite to proceeding to trial de novo in district court. We agree with appellant, and we reverse the judgment of the trial court and remand the cause for trial.
On June 2, 1987, the taxpayer purchased the property in question for the sum of $3,000,000.00. Shortly thereafter, the Appraisal District valued the property at $4,648,638.00. A timely protest was filed by the taxpayer, attaching a closing statement of the property. The Webb County Appraisal Review Board then held a hearing on the matter. Neither the taxpayer nor its representative filed an affidavit or appeared at the hearing. The Board ordered "that the protest be denied and the applicable appraisal records not be changed." Upon the filing of the present suit, the Appraisal District and the Board moved for dismissal for want of jurisdiction, for the failure of the taxpayer to personally appear before the Review Board. The trial court dismissed the cause "for want of jurisdiction."
Our decision in this matter results from an analysis of the change in the tax law. The pertinent provision of the repealed statute, TEX.REV.CIV.STAT.ANN. art. 7345f, read as follows:
... A taxpayer shall be required to file with the board of equalization a sworn affidavit, in addition to the rendition, prior to invoking the provisions of this article but shall not be required to appear personally or by a representative.
This statute was repealed and replaced by the Texas Tax Code in 1979. The pertinent provisions of Section 41.45 of the Code, entitled "Hearing on Protest", are as follows:
(b) The property owner initiating the protest is entitled to an opportunity to appear to offer evidence or argument. The property owner may offer his evidence or argument by affidavit without personally appearing if he attests to the affidavit before an officer authorized to administer oaths and submits the affidavit to the board hearing the protest before it begins the hearing on the protest....
(c) The chief appraiser shall appear at each protest hearing before the appraisal review board to represent the appraisal office.
TEX.TAX CODE ANN. § 41.45(b), (c) (Vernon 1982). In addition, Section 41.66(c) provides that:
A property...
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Webb County Appraisal Dist. v. New Laredo Hotel, Inc.
...conclude that the right to trial de novo is not conditioned on either the appearance of the taxpayer or the filing of an affidavit." 777 S.W.2d 165, 166. The court of appeals reversed and remanded the cause for trial on the merits. For the reasons stated below, we reverse the judgment of th......
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...court entered its conclusion of law that NPT had failed to exhaust its administrative remedies, the case of New Laredo Hotel, Inc. v. Webb County Appraisal District, 777 S.W.2d 165 (Tex.App.--San Antonio 1989, writ granted ) was in full force and effect. It appears to this Court that the tr......